Data
The dataset was queries from the database on Feb 8.
These ratio values were caculated:
* "Liabilities/Revenues Ratio" = total_liabilities/revenues,
* "Bonds Outstanding/Revenues Ratio" = bonds_outstanding/revenues,
* "Net Pension Liability/Revenues Ratio" = (net_pension_liability - net_pension_assets)/revenues,
* "Net OPEB Liability/Revenues Ratio" = (net_opeb_liability - net_opeb_assets)/revenues,
* "Compensated Absences/Revenues Ratio" = compensated_absences/revenues,
* "netted_net_pension_liability" = net_pension_liability - net_pension_assets,
* "netted_net_opeb_liability" = net_opeb_liability - net_opeb_assets
Structure of the original data
View some calculated fields
Matching ACFRs data with NCES student enrollment
Matching ACFRs cities with Census population
Matching ACFRs counties with Census population
View top 10 in each of the following fields
Bonds Outstanding
|
State
|
Entity
|
Bonds Outstanding
|
|
CA
|
State of California
|
109,854,424,000
|
|
CA
|
State of California
|
103,758,832,000
|
|
NY
|
New York
|
99,455,082,000
|
|
TX
|
State of Texas
|
59,721,954,000
|
|
NY
|
Dormitory Authority
|
58,215,000,000
|
|
NY
|
Metropolitan Transportation Authority
|
51,013,000,000
|
|
MA
|
Commonwealth of Massachusetts
|
41,939,680,000
|
|
IL
|
State of Illinois
|
31,531,895,000
|
|
CT
|
State of Connecticut
|
29,166,415,000
|
|
CA
|
Los Angeles
|
29,056,349,000
|
Net Pension Liability
|
State
|
Entity
|
Net Pension Liability
|
|
IL
|
State of Illinois
|
143,346,569,000
|
|
CA
|
State of California
|
92,089,623,000
|
|
NJ
|
State of New Jersey
|
90,812,068,247
|
|
CA
|
State of California
|
90,030,120,000
|
|
TX
|
State of Texas
|
67,084,585,000
|
|
NY
|
New York
|
46,376,874,000
|
|
MA
|
Commonwealth of Massachusetts
|
41,643,152,000
|
|
CT
|
State of Connecticut
|
39,840,819,000
|
|
IL
|
Chicago
|
32,958,251,000
|
|
IL
|
Rock Valley College District Number 511
|
28,720,071,173
|
Net OPEB Liability
|
State
|
Entity
|
Net OPEB Liability
|
|
NY
|
New York
|
109,456,918,000
|
|
CA
|
State of California
|
90,486,960,000
|
|
CA
|
State of California
|
84,207,279,000
|
|
TX
|
State of Texas
|
76,983,152,000
|
|
NY
|
State of New York
|
66,006,000,000
|
|
NJ
|
State of New Jersey
|
65,491,562,252
|
|
IL
|
State of Illinois
|
58,996,493,000
|
|
CA
|
Los Angeles County
|
25,921,499,000
|
|
CT
|
State of Connecticut
|
23,023,169,000
|
|
NY
|
Metropolitan Transportation Authority
|
21,117,000,000
|
Compensated Absences
|
State
|
Entity
|
Compensated Absences
|
|
NY
|
New York
|
5,693,120,000
|
|
CA
|
State of California
|
4,401,397,000
|
|
CA
|
State of California
|
3,873,751,000
|
|
WI
|
State of Wisconsin
|
2,593,896,000
|
|
OR
|
SAIF Corporation
|
2,253,391,000
|
|
CA
|
Los Angeles County
|
2,072,486,000
|
|
TX
|
State of Texas
|
2,035,843,000
|
|
NY
|
State of New York
|
1,358,000,000
|
|
NY
|
Metropolitan Transportation Authority
|
1,061,000,000
|
|
CA
|
Los Angeles
|
943,187,000
|
Total Liabilities
|
State
|
Entity
|
Total Liabilities
|
|
CA
|
State of California
|
408,305,319,000
|
|
CA
|
State of California
|
362,873,113,000
|
|
NY
|
New York
|
305,300,557,000
|
|
IL
|
State of Illinois
|
263,404,811,000
|
|
TX
|
State of Texas
|
250,250,365,000
|
|
NJ
|
State of New Jersey
|
213,903,087,870
|
|
NY
|
State of New York
|
188,872,000,000
|
|
MA
|
Commonwealth of Massachusetts
|
113,588,290,000
|
|
CT
|
State of Connecticut
|
97,821,884,000
|
|
NY
|
Metropolitan Transportation Authority
|
92,447,000,000
|
View top 10 in each of the following ratio fields
Note: Only show Revenues >= 1000000
Bonds Outstanding/Revenues Ratio
|
State
|
Entity Name
|
Bonds Outstanding
|
Revenues
|
Ratio
|
|
IA
|
Tobacco Settlement Authority
|
748,135,062
|
2,882,887
|
259.51
|
|
OK
|
Muskogee Industrial Trust
|
166,757,288
|
1,437,636
|
115.99
|
|
OK
|
Rogers County Educational Facilities Authority
|
52,180,000
|
1,416,005
|
36.85
|
|
LA
|
Louisiana Public Facilities Authority
|
116,611,681
|
3,862,243
|
30.19
|
|
LA
|
City of Gonzales Industrial Development Board
|
49,614,679
|
1,699,927
|
29.19
|
|
OH
|
Jerome Village Community Development Authority
|
71,528,926
|
2,691,552
|
26.58
|
|
OH
|
The River South Authority
|
59,734,336
|
2,254,118
|
26.50
|
|
OK
|
Rogers County Finance Authority
|
35,425,000
|
1,377,833
|
25.71
|
|
IN
|
Indiana Bond Bank
|
851,986,930
|
33,240,329
|
25.63
|
|
OH
|
Ohio Water Development Authority
|
5,248,829,688
|
214,314,695
|
24.49
|
Net Pension Liability/Revenues Ratio
|
State
|
Entity Name
|
Net Pension Liability
|
Revenues
|
Ratio
|
|
IL
|
Rock Valley College District Number 511
|
28,720,071,173
|
171,503,108
|
167.46
|
|
MT
|
Columbus School District No. 6
|
2,090,310,698
|
13,051,827
|
160.15
|
|
SC
|
Cherokee County School Distirct 1
|
112,885,378
|
2,559,049
|
44.11
|
|
NJ
|
Middlesex County Improvement Authority
|
2,261,409,556
|
91,960,390
|
24.59
|
|
CA
|
Southern California Public Power Authority
|
1,566,611,000
|
65,685,000
|
23.85
|
|
WA
|
Seattle
|
1,471,420,000
|
64,030,000
|
22.98
|
|
MO
|
Saline County
|
221,083,491
|
11,195,433
|
19.75
|
|
NJ
|
Brick BoardEducation Township
|
2,374,577,840
|
167,842,868
|
14.15
|
|
CA
|
Union City
|
52,487,841
|
4,626,045
|
11.35
|
|
IL
|
Wood Dale Fire Protection District
|
53,704,832
|
6,653,479
|
8.07
|
Net OPEB Liability/Revenues Ratio
|
State
|
Entity Name
|
Net OPEB Liability
|
Revenues
|
Ratio
|
|
SC
|
Cherokee County School Distirct 1
|
91,170,845
|
2,559,049
|
35.63
|
|
CA
|
Southern California Public Power Authority
|
992,316,000
|
65,685,000
|
15.11
|
|
WA
|
Seattle
|
673,086,000
|
64,030,000
|
10.51
|
|
NY
|
Massena
|
82,887,248
|
14,828,163
|
5.59
|
|
NY
|
Cobleskill-Richmondville Central School District
|
230,266,120
|
44,700,555
|
5.15
|
|
NY
|
Central New York Regional Transportation Authority and Subsidiaries
|
385,283,876
|
75,303,412
|
5.12
|
|
NY
|
Arlington Central School District
|
1,009,500,307
|
219,657,517
|
4.60
|
|
NY
|
Red Hook Central School District
|
258,268,198
|
56,306,225
|
4.59
|
|
NY
|
Spackenkill Union Free School District
|
223,242,973
|
50,555,819
|
4.42
|
|
CT
|
West Shore Fire District
|
44,607,973
|
10,133,181
|
4.40
|
Compensated Absences/Revenues Ratio
|
State
|
Entity Name
|
Compensated Absences
|
Revenues
|
Ratio
|
|
NY
|
Long Beach
|
31,759,000
|
99,487,552
|
0.32
|
|
NY
|
Central Islip Union Free School District
|
69,883,593
|
233,576,454
|
0.30
|
|
NY
|
Glen Cove
|
15,931,865
|
56,873,828
|
0.28
|
|
NY
|
Cortland
|
7,481,870
|
27,311,521
|
0.27
|
|
NY
|
Nassau Community College
|
53,992,035
|
204,824,429
|
0.26
|
|
IA
|
Shelby
|
721,284
|
2,983,886
|
0.24
|
|
NY
|
Batavia City School District
|
12,471,015
|
52,173,977
|
0.24
|
|
PA
|
Highlands School District
|
10,437,085
|
43,821,736
|
0.24
|
|
NY
|
Grand Island Central School District
|
14,181,000
|
62,305,363
|
0.23
|
|
NY
|
Depew Union Free School District
|
9,715,280
|
44,823,901
|
0.22
|
Total Liabilities/Revenues Ratio
|
State
|
Entity Name
|
Total Liabilities
|
Revenues
|
Ratio
|
|
GA
|
School District Dougherty County
|
31,139,382,946
|
1,322,200
|
23,551.17
|
|
IA
|
Tobacco Settlement Authority
|
751,433,035
|
2,882,887
|
260.65
|
|
OK
|
Muskogee Industrial Trust
|
166,767,288
|
1,437,636
|
116.00
|
|
ME
|
Richmond Utilities District
|
507,841,204
|
11,713,404
|
43.36
|
|
LA
|
City of Gonzales Industrial Development Board
|
73,191,107
|
1,699,927
|
43.06
|
|
PR
|
Puerto Rico Highways and Transportation Authority
|
8,777,193,750
|
206,331,396
|
42.54
|
|
TX
|
Harris County Municipal Utility District No 423
|
42,871,046
|
1,021,777
|
41.96
|
|
PR
|
Peñuelas
|
67,063,757
|
1,669,271
|
40.18
|
|
OH
|
Jerome Village Community Development Authority
|
105,690,321
|
2,691,552
|
39.27
|
|
UT
|
Utah Telecommunication Open Infrastructure Agency
|
461,216,203
|
12,098,508
|
38.12
|
Biggest city governments
Chris: please create and send a spreadsheet that captures all of the data and categories that are available to make apples-to-apples comparisons of the biggest city governments, including New York City, Los Angeles, Chicago, Houston, Philadelphia, and Phoenix.
Note: only including Philadelphia of PA, not of TN; Phoenix of AZ, not OR
State governments
Similarly, please send a sheet showing the data categories/columns that all state governments could be compared across by using big states like California, Texas, Florida, and New York to give us examples.
Some basic visualizations